The National Executive Branch made official today (14.04.2025/273/2025), through Decree No. XNUMX/XNUMX, a series of modifications to the import regime for used goods, with a direct impact on products such as machinery, parts, vehicles and various equipment, specifically those included in the Chapters 84 to 90 of the Mercosur Common Nomenclature (NCM).
Below are the main changes introduced within the framework of the aforementioned regime.
Increase in import tariffs. One of the most significant changes is the update to the Extra-Zone Import Duty (DIE), which will increase by 100% compared to the tariff corresponding to a new good of the same category. However, the regulation establishes that the final rate cannot exceed 35%.
Replacing the CIBU with a Sworn DeclarationThe decree eliminates the Used Goods Import Certificate (CIBU) as a prerequisite and replaces it with a sworn declaration, to be submitted through the Malvinas Information System (SIM). Importers must provide detailed information on the merchandise to be imported.
In addition, the entry of goods without functional capacity is permitted, provided that this does not violate other current legal provisions.
Environmental commitments and traceabilityTo this end, importers must expressly declare:
- The goods are not considered waste, in accordance with Law No. 24.051.
- They are not intended for energy recovery or final disposal.
Environmental commitments and traceabilityVehicles with special use or performance characteristics, such as specialized machinery, are also included in the general regime and may be imported using the new sworn declaration scheme.
For donations intended for entities with social purposes—such as health, education, science, or humanitarian assistance—a sworn declaration must also be submitted to the SIM. In these cases, a destination control regime is also established for a period of five (5) years to ensure the proper use of the assets.
Procedures in progress and validity. All procedures related to the CIBU that were in progress at the time the decree comes into effect will be automatically voided.
This decree will come into force on the day following its publication in the Official Gazette, that is, 17 April 2025.
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